20 (only payable when distributing profits).

The tax deadline is one month. If taxpayers are allowed to pre-order proof documents quarterly, the tax period is one quarter. If there is a tax base, the tax return should be submitted on or before the 20th day of each month (quarter).

If there is a tax base, the tax payable should be paid on or before the 23rd day of the next tax filing period each month.

No estimated CIT payment.

NA

0/0/0

21

Capital gains are constrained by the normal corporate income tax rate.

17.00%

0.00%